Case Laws

Input Tax Credit Refund Allowable Even When Input and Output Goods Are Identical Under Inverted Duty Structure

Principle of Limitation Act Section 14 Applies to Exclude Time Spent on Bona Fide GST Rectification Applications

Petitioner Providing Export Services Without Payment of IGST is Entitled to ITC Refund

Flavoured Milk Classified Under Tariff Heading 0402, Subject to 5% GST Rate

Clarifications on Contours of Sections 129 and 130 of the CGST Act Post-2022 Amendment

Show-Cause Notice for Multiple Financial Years Deemed Impermissible; High Court Stays Operation

ITC Admissible on Other Expenses for Second-Hand Vehicle Dealers; Nil-Margin Sales are Taxable Supplies

Advertising Agency Incentives for Media Booking Targets are Not Leviable to Service Tax

Aerated Beverages Supplied in Hotel Restaurants Constitute Composite Restaurant Service

GST Exempt On Hospital Security and Scavenging Services